Civic Intelligence

Sterling MC Clellan Post 142 American Legion

990 • Fiscal year 2014 • EIN 59-6200796

Jul 01, 2013 to Jun 30, 2014 • Filed on Jul 11, 2014

Organization ProfileWWW.ALPOST142.COM
171 SW 2nd StPompano Beach, FL 33060-7089

(954) 942-2448

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

1st percentile

-0.00x

Higher debt load relative to assets than 1% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

1st percentile

-0.00x

Higher debt load relative to revenue than 1% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Net Margin

49th percentile

1.2%

Higher net margin than 49% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

90th percentile

$16,970

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Asset Growth

75th percentile

5.3%

Faster asset growth than 75% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

97th percentile

252%

Faster revenue growth than 97% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets1st percentile

Assets

Up

$325,797

Up $16,463 (+5.3%) from 2013

Net Assets

Up

$326,642

Up $20,070 (+6.5%) from 2013

Liabilities

Down

-$845

Down $3,607 (-131%) from 2013

Revenue And Expenses
Liabilities / Revenue1st percentileNet Margin49th percentile

Revenue

Up

$443,742

Up $317,650 (+252%) from 2013

Expenses

Up

$438,338

Up $265,915 (+154%) from 2013

Net Income

Up

$5,404

Up $51,735 (+112%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth75th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0-$200KAssets 2011: $423,281Liabilities 2011: -$3,717Net Assets 2011: $426,9982011Assets 2012: $355,665Liabilities 2012: $0Net Assets 2012: $355,6652012Assets 2013: $309,334Liabilities 2013: $2,762Net Assets 2013: $306,5722013Assets 2014: $325,797Liabilities 2014: -$845Net Assets 2014: $326,6422014Assets 2015: $316,436Liabilities 2015: $93Net Assets 2015: $316,3432015Assets 2016: $284,775Liabilities 2016: -$90Net Assets 2016: $284,8652016Assets 2017: $291,548Liabilities 2017: $1,875Net Assets 2017: $289,6732017Assets 2018: $268,392Liabilities 2018: $3,343Net Assets 2018: $265,0492018Assets 2019: $275,370Liabilities 2019: $3,958Net Assets 2019: $271,4122019Assets 2020: $243,405Liabilities 2020: $2,162Net Assets 2020: $241,2432020Assets 2021: $218,462Liabilities 2021: $4,979Net Assets 2021: $213,4832021Assets 2022: $211,373Liabilities 2022: $6,296Net Assets 2022: $205,0772022Assets 2023: $242,405Liabilities 2023: $387Net Assets 2023: $242,0182023Assets 2024: $284,456Liabilities 2024: $4,743Net Assets 2024: $279,7132024Assets 2025: $279,713Liabilities 2025: $3,106Net Assets 2025: $276,6072025

Highlighted filing

2014

Assets$325,797
Liabilities-$845
Net Assets$326,642
Open 2014 Filing

Operations Trend

Revenue Growth97th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $337,493Expenses 2011: $205,314Net Income 2011: $132,1792011Revenue 2012: $156,879Expenses 2012: $224,331Net Income 2012: -$67,4522012Revenue 2013: $126,092Expenses 2013: $172,423Net Income 2013: -$46,3312013Revenue 2014: $443,742Expenses 2014: $438,338Net Income 2014: $5,4042014Revenue 2015: $263,982Expenses 2015: $292,722Net Income 2015: -$28,7402015Revenue 2016: $429,559Expenses 2016: $461,037Net Income 2016: -$31,4782016Revenue 2017: $315,037Expenses 2017: $308,354Net Income 2017: $6,6832017Revenue 2018: $214,942Expenses 2018: $239,566Net Income 2018: -$24,6242018Revenue 2019: $301,487Expenses 2019: $294,510Net Income 2019: $6,9772019Revenue 2020: $221,825Expenses 2020: $255,900Net Income 2020: -$34,0752020Revenue 2021: $202,854Expenses 2021: $230,614Net Income 2021: -$27,7602021Revenue 2022: $325,811Expenses 2022: $329,935Net Income 2022: -$4,1242022Revenue 2023: $348,281Expenses 2023: $350,224Net Income 2023: -$1,9432023Revenue 2024: $439,050Expenses 2024: $396,612Net Income 2024: $42,4382024Revenue 2025: $439,680Expenses 2025: $470,599Net Income 2025: -$30,9192025

Highlighted filing

2014

Revenue$443,742
Expenses$438,338
Net Income$5,404
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jul 11, 2014
Return Version
2013v4.0
Gross Receipts
$608,786
Mission and Program Overview

Mission

The American Legion is to help Veterans and thier familes Post 142 volunteers work for improved educational and medical benefits for vets and a complete listing of POWs

ASSIST VETERANS, THEIR FAMILIES BENEFITS OF VETERANS,INCLUDING FULL ACCOUNTING OF POWs and MIAs

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$122,000$122,000→ $0
Investments Program Related$102,839$103,413▲ $574
Cap Stk Tr Prin Current Funds$102,812$102,812→ $0
Investments Other Securities$101,934$102,126▲ $192
Rtn Earn Endowment Incm Other Fnds$84,532$101,004▲ $16,472
Land, Buildings, and Equipment, Net$55,183$53,538▼ $1,645
Inventories for Sale or Use$16,550$29,012▲ $12,462
Cash and Non-Interest-Bearing Accounts$14,432$26,631▲ $12,199
Savings and Temporary Cash Investments$17,851$11,077▼ $6,774
Prepaid Expenses and Deferred Charges$545--
Total Assets$309,334$325,797▲ $16,463
Liabilities
Other Liabilities$2,762$-845▼ $3,607
Total Liabilities$2,762$-845▼ $3,607
Net Assets / Fund Balance
Total Net Assets Fund Balance$306,572$326,642▲ $20,070
Total Liabilities and Net Assets / Fund Balance$309,334$325,797▲ $16,463

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$102,126--
Buildings-$199,000-
Other Land Buildings$9,736$41,899-
Land$35,052--
Equipment-$8,792-
Leasehold Improvements$33,121$16,426-
Other Securities$103,413--
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Ron ChicoyneSocial ManagerPT$16,970$16,970
Elain RafajkoKitchen ManagPT$13,500$13,500
Richard DavittAdjutantPT$10,400$10,400

Board Members and Trustees

NameTitle
Geo Refajo1st Vice Pres
Pat Chase2nd Vice Pres
P RenniasenChaplain
John SilvaCommander
Fred KeeblerSgt at Arms

Highest Paid Contractors

ContractorServicesLocationCompensation
Reggie HammesData Entry-$10,900
Patricia RennelsenMembership Processor-$3,900
Revenue and Support

Revenue Composition

Contributions and Grants
$197,107
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$246,635
All Other Contributions
$169,230
Change in Net Assets
$5,404
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$434,090
Salaries, Compensation, and Employee Benefits$4,248
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$397,854--$397,854
Travel$105,084---
Payments to Affiliates$17,405--$17,405
Fees for Services Accounting$10,480--$10,480
Office Expenses$4,631--$4,631
Payroll Taxes$4,248--$4,248
Depreciation Depletion---$1,645
Information Technology$599--$599
Other Expenses$-731--$-731
Total Functional Expenses$541,777$0$0$438,338
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$112,753
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Payroll Taxes$1,124
Fund Deposits$390
Sales Tax Payable$-126
Hall Rental Deposits$-400
Futa Tax Payable$-458
Suta Payable$-1,375
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

990,part VI Line 11B

“All financial statements are subject to audit by resolution under the constitution and bylaws as directed by the franchisor, the amreican legion”

990,part VI Line 15B

“The executive board is specially authorized to hire and terminate all employees of the organization including determination of compensation subject to ratification by membership vote.”

990,part VI Line 19

“By memebership vote as described in the constitution and bylaws of sterling mccellan post 142, the americal legion inc. As approved by the dept of florida, the american legion national in indianopolis, ind”

990,part VI Line 12C

“All employees must disclose any potential conflicts of interest to the executive board who will make any final determination. Post 142 follows the bylaws for conflicts of interest as prescribed in the amer legion bylaws”

Filing and Contact Details

Filer

EIN
59-6200796
Phone
9549422448

Signing Officer

Name
John Silva
Title
Commander
Signed
2014-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Silva
Voting Board Members
701
Independent Board Members
13
Employees
4

Preparer

Preparer
Lance Lovejoy
Phone
9548738189
Supplemental Narrative

Financial Statement Notes

Military Memoribilia Maintained in Building

“AND ON THE GROUNDS”

Raw XML AppendixShowing 400 of 480 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0ASSIST VETERANS, THEIR FAMILIES BENEFITS OF VETERANS,INCLUDING FULL ACCOUNTING OF POWs and MIAs
IRS990/AllOtherContributionsAmt0169230
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0Jim McNulty
IRS990/BooksInCareOfDetail/PhoneNum09549422448
IRS990/BooksInCareOfDetail/USAddress/AddressLine10171 SW 2ND ST
IRS990/BooksInCareOfDetail/USAddress/City0POMPANO BEACH
IRS990/BooksInCareOfDetail/USAddress/State0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCode0330607089
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt0102812
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0102812
IRS990/CashNonInterestBearingGrp/BOYAmt014432
IRS990/CashNonInterestBearingGrp/EOYAmt026631
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0true
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0true
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt010900
IRS990/ContractorCompensationGrp/CompensationAmt13900
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine10708 SW 75th Avenue
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine113111 NE 57th Ct
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/City0NORTH LAUDERDA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/City1FT LAUDERDALE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/State0FL
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/State1FL
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCode033068
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCode133308
IRS990/ContractorCompensationGrp/ContractorName/PersonNm0Reggie Hammes
IRS990/ContractorCompensationGrp/ContractorName/PersonNm1Patricia Rennelsen
IRS990/ContractorCompensationGrp/ServicesDesc0Data Entry
IRS990/ContractorCompensationGrp/ServicesDesc1Membership Processor
IRS990/CostOfGoodsSoldAmt0165044
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0197107
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0434090
IRS990/CYOtherRevenueAmt0246635
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt05404
IRS990/CYSalariesCompEmpBnftPaidAmt04248
IRS990/CYTotalExpensesAmt0438338
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0443742
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt01645
IRS990/Desc0EACH YEAR POST 142 MEMBERS DONATE CHRISTMAS PRESENTS TO FAMILIES IN
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0true
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt04
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExcessBusinessHoldingsInd0false
IRS990/ExpenseAmt0599
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt010480
IRS990/FeesForServicesAccountingGrp/TotalAmt010480
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8886TFiledInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt035
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt124
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt220
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt320
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt420
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt63
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt720
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0JOHN SILVA
IRS990/Form990PartVIISectionAGrp/PersonNm1RON CHICOYNE
IRS990/Form990PartVIISectionAGrp/PersonNm2GEO REFAJO
IRS990/Form990PartVIISectionAGrp/PersonNm3PAT CHASE
IRS990/Form990PartVIISectionAGrp/PersonNm4RICHARD DAVITT
IRS990/Form990PartVIISectionAGrp/PersonNm5P RENNIASEN
IRS990/Form990PartVIISectionAGrp/PersonNm6FRED KEEBLER
IRS990/Form990PartVIISectionAGrp/PersonNm7ELAIN RAFAJKO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt116970
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt410400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt713500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt1SOCIAL MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt21ST VICE PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt32ND VICE PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt4ADJUTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAPLAIN
IRS990/Form990PartVIISectionAGrp/TitleTxt6SGT AT ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt7KITCHEN MANAG
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0true
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingAmt014190
IRS990/GamingActivitiesInd0true
IRS990/GamingGrossIncomeAmt0112753
IRS990/GoverningBodyVotingMembersCnt0701
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0608786
IRS990/GrossRentsGrp/RealAmt03476
IRS990/GrossSalesOfInventoryAmt0295450
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt013
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt0599
IRS990/InformationTechnologyGrp/TotalAmt0599
IRS990/InventoriesForSaleOrUseGrp/BOYAmt016550
IRS990/InventoriesForSaleOrUseGrp/EOYAmt029012
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0101934
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0102126
IRS990/InvestmentsProgramRelatedGrp/BOYAmt0102839
IRS990/InvestmentsProgramRelatedGrp/EOYAmt0103413
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0291838
IRS990/LandBldgEquipBasisNetGrp/BOYAmt055183
IRS990/LandBldgEquipBasisNetGrp/EOYAmt053538
IRS990/LandBldgEquipCostOrOtherBssAmt0345376
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt013687
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The American Legion is to help Veterans and thier familes Post 142 volunteers work for improved educational and medical benefits for vets and a complete listing of POWs
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0306572
IRS990/NetAssetsOrFundBalancesEOYAmt0326642
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0112753
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0130406
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt03476
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0397854
IRS990/OccupancyGrp/TotalAmt0397854
IRS990/OfficeExpensesGrp/ProgramServicesAmt04631
IRS990/OfficeExpensesGrp/TotalAmt04631
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherExpensesGrp/Desc0BOYS STATE
IRS990/OtherExpensesGrp/Desc1CHILDRENS XMAS
IRS990/OtherExpensesGrp/Desc2MEMORIAL BRICKS
IRS990/OtherExpensesGrp/ProgramServicesAmt01608
IRS990/OtherExpensesGrp/ProgramServicesAmt1599
IRS990/OtherExpensesGrp/ProgramServicesAmt2-731
IRS990/OtherExpensesGrp/TotalAmt01608
IRS990/OtherExpensesGrp/TotalAmt1599
IRS990/OtherExpensesGrp/TotalAmt2-731
IRS990/OtherLiabilitiesGrp/BOYAmt02762
IRS990/OtherLiabilitiesGrp/EOYAmt0-845
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt017405
IRS990/PaymentsToAffiliatesGrp/TotalAmt017405
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt04248
IRS990/PayrollTaxesGrp/TotalAmt04248
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0122000
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0122000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0545
IRS990/PrincipalOfficerNm0JOHN SILVA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0THE PRACTICE IN GOVERNMENT PROGRAM BETTER KNOWN AS BOYS STATE STILL
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01608
IRS990/ProgSrvcAccomActy3Grp/Desc0THE POST ADDED A MEMORIAL BUILT TO FEATURE A SECTION OF THE 9/11 WORLD
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt03035
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0151080
IRS990/PYOtherExpensesAmt0167442
IRS990/PYOtherRevenueAmt0-24988
IRS990/PYRevenuesLessExpensesAmt0-46331
IRS990/PYSalariesCompEmpBnftPaidAmt04981
IRS990/PYTotalExpensesAmt0172423
IRS990/PYTotalRevenueAmt0126092
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt05404
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt03476
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt084532
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0101004
IRS990/SavingsAndTempCashInvstGrp/BOYAmt017851
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011077
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0199000
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0199000
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08792
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt08792
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0102126
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0POST SCHOLARSHIP FUND
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/LandGrp/BookValueAmt035052
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt035052
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt033121
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt016426
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt049547
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09736
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt041899
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt051635
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01124
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1-458
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2-1375
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3-400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4390
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5-126
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FEDERAL PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FUTA TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SUTA PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3HALL RENTAL DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4FUND DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5SALES TAX PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0103413
IRS990ScheduleD/OtherSecuritiesGrp/Desc0BANK CD INVESTMENT
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0AND ON THE GROUNDS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0MILITARY MEMORIBILIA MAINTAINED IN BUILDING
IRS990ScheduleD/TotalBookValueLandBuildingsAmt077909
IRS990ScheduleD/TotalBookValueProgramRltdAmt0102126
IRS990ScheduleD/TotalBookValueSecuritiesAmt0103413
IRS990ScheduleD/TotalLiabilityAmt0-845
IRS990ScheduleD/WrittenPolicyMonitoringInd0true
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/ExplanationIfNoTxt0ACTIVITIES ARE LISCENSED WITH FLORIDA BY OWNER OF MACHINES
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt010125
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt010125
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt010125
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt093601
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt019151
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0112752
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0102627
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0false
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0FL
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/DiscretionarySpendingAcctInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0true
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd0true
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL FINANCIAL STATEMENTS ARE SUBJECT TO AUDIT BY RESOLUTION UNDER THE CONSTITUTION AND BYLAWS AS DIRECTED BY THE FRANCHISOR, THE AMREICAN LEGION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE BOARD IS SPECIALLY AUTHORIZED TO HIRE AND TERMINATE ALL EMPLOYEES OF THE ORGANIZATION INCLUDING DETERMINATION OF COMPENSATION SUBJECT TO RATIFICATION BY MEMBERSHIP VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BY MEMEBERSHIP VOTE AS DESCRIBED IN THE CONSTITUTION AND BYLAWS OF STERLING MCCELLAN POST 142, THE AMERICAL LEGION INC. AS APPROVED BY THE DEPT OF FLORIDA, THE AMERICAN LEGION NATIONAL IN INDIANOPOLIS, IND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL EMPLOYEES MUST DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST TO THE EXECUTIVE BOARD WHO WILL MAKE ANY FINAL DETERMINATION. POST 142 FOLLOWS THE BYLAWS FOR CONFLICTS OF INTEREST AS PRESCRIBED IN THE AMER LEGION BYLAWS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0990,PART VI LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1990,PART VI LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2990,PART VI LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3990,PART VI LINE 12C
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine10DEPT OF FL AMER LEGION
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine10AMER LEGION RIDERS 142
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine11SONS OF AMER LEGION
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0596200796
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN1596200796
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd1FL
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0RIDE FORVETS
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt1SUPPORTLEGION
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine10171 SW 2ND ST
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine11171 SW 2ND ST
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/City0POMPANO BEACH
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/City1POMPANO BEACH
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/State0FL
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/State1FL
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCode033060
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCode133060
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine10AM LEGION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0590142061
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 C 19
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0STATEFRANCHISOR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10PO BOX 554785
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0ORLANDO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode032854
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10SONS OF AMERICAN LEGION 142
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine11AMER LEGION RIDERS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine12SON OF AMERICAN LEGION 142
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine13SONS OF AMERICAN LEGION 142
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine14SHARED OFFICE ASSISTANCE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine15SHARED FACILITIES

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$325,797
Liabilities
-$845
Net assets
$326,642
Revenue
$443,742
Expenses
$438,338
Net income
$5,404
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.80$0.03$2.77$4.40$4.71$0.31
2024Detailed filing. Detailed filing data is available for this year.$2.84$0.05$2.80$4.39$3.97$0.42
2023Detailed filing. Detailed filing data is available for this year.$2.42$0.00$2.42$3.48$3.50$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.11$0.06$2.05$3.26$3.30$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.18$0.05$2.13$2.03$2.31$0.28
2020Detailed filing. Detailed filing data is available for this year.$2.43$0.02$2.41$2.22$2.56$0.34
2019Detailed filing. Detailed filing data is available for this year.$2.75$0.04$2.71$3.01$2.95$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.68$0.03$2.65$2.15$2.40$0.25
2017Detailed filing. Detailed filing data is available for this year.$2.92$0.02$2.90$3.15$3.08$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.85$0.00$2.85$4.30$4.61$0.31
2015Summary only. Only limited summary data is available for this year.$3.16$0.00$3.16$2.64$2.93$0.29
2014Detailed filing. Detailed filing data is available for this year.$3.26$0.01$3.27$4.44$4.38$0.05
2013Summary only. Only limited summary data is available for this year.$3.09$0.03$3.07$1.26$1.72$0.46
2012Summary only. Only limited summary data is available for this year.$3.56$0.00$3.56$1.57$2.24$0.67
2011Summary only. Only limited summary data is available for this year.$4.23$0.04$4.27$3.37$2.05$1.32